Please help figure out Q(b) for Debt investment D

Debt investment D Investment in Pineapple Corporation's 5-year bonds with face value of $1,000 million, and an annual coupon rate of 5% payable on June 30 and Dec 31. The market rate was 5% at the time of purchase. The purchase of bonds was to park idle cash until it matures after two years, when GCL will make a capital expenditure. As at the financial year end of December 31, 2020, the financial assets held by GCL are shown in the following table. Cost or carrying amounts are year end balances of 2020 before adjustments for fair values (if applicable). Fair values are market values obtained at the end of financial years 2019 and 2020. Investment (in $millions) Cash and cash equivalents Equity investment A Equity investments B Equity investment C Debt investment D Total Cost or Carrying amount (2020) 50 450 275 280 800 1,855 Fair value (2019) 40 600 225 350 750 1,965 Fair value (2020) 50 750 300 300 500 1,900 (b) Prepare necessary journal entries for each category of investment to record the relevant transactions and fair value adjustments (if applicable) for the year 2020. Use one fair value adjustment account for equity investments, and one other for debt investments. Journalize all dividend income at the year end. Debt investment D Investment in Pineapple Corporation's 5-year bonds with face value of $1,000 million, and an annual coupon rate of 5% payable on June 30 and Dec 31. The market rate was 5% at the time of purchase. The purchase of bonds was to park idle cash until it matures after two years, when GCL will make a capital expenditure. As at the financial year end of December 31, 2020, the financial assets held by GCL are shown in the following table. Cost or carrying amounts are year end balances of 2020 before adjustments for fair values (if applicable). Fair values are market values obtained at the end of financial years 2019 and 2020. Investment (in $millions) Cash and cash equivalents Equity investment A Equity investments B Equity investment C Debt investment D Total Cost or Carrying amount (2020) 50 450 275 280 800 1,855 Fair value (2019) 40 600 225 350 750 1,965 Fair value (2020) 50 750 300 300 500 1,900 (b) Prepare necessary journal entries for each category of investment to record the relevant transactions and fair value adjustments (if applicable) for the year 2020. Use one fair value adjustment account for equity investments, and one other for debt investments. Journalize all dividend income at the year end